# 39 West 23rd Street, Manhattan

Condominium · 45 units · built 2018 · Block 825, Lot 7502.

On Umarelli: https://umarelli.org/nyc/1008257502/39-west-23-street

More construction in Flatiron: https://umarelli.org/nyc/manhattan/flatiron.md

## Building permits

- Alteration, filed Sep 15, 2025, estimated cost $262K, described as “Interior renovation at apt 24A (23rd fl per C.O.) including partitions, ceiling, door and finish work. No change in Use, Bulk, Egress or Occupancy under this application”
- Alteration, filed Aug 21, 2025, estimated cost $306K, described as “Apartment renovation in compliance with AC28-104.7; Filing for minor removals and construction of interior partitions as shown on plan set filed herewith. No change in use, egress or occupancy under this application.”
- Alteration, filed Jul 22, 2025, estimated cost $120K, described as “General construction to renovate existing 1ST floor commercial space. Work will include new partitions & finishes, new plumbing, and new dropped ceilings. No change in use, egress, or occupancy under this filing.”
- Alteration, filed Jun 10, 2025, estimated cost $60K, described as “Install 8 ton heat pump. Connect to buildings conddenser water. Distribution duct work will be installed when a tenant rents the space.”
- Alteration, filed Oct 15, 2021, estimated cost $15K, described as “Installation of temporary needle beam per plan submitted. Work shall comply with 2014 building codes chapter 33. No change in use, egress and/or occupancy with this application.”
- Alteration, filed Aug 25, 2021, estimated cost $5K, described as “For installation of a suspended scaffold attached to building structure. No counterweights.”
- Alteration, filed Jun 30, 2021, estimated cost $1K, described as “This application is filed for a temporary use permit for a sales office including model apartments pursuant to section ac-28-111 and buildings bulletin 2010-002.application filed in conjunction with NB# 121190424.”
- Alteration, filed Feb 22, 2021, estimated cost $1000, described as “Boiler installation associated with nb construction. NB filed under 121190424. Energy Analysis completed under related NB application.”
- Alteration, filed Jun 2, 2020, described as “Installation of temporary supported scaffold per plan submitted. Work shall comply with 2014 building codes chapter 33. No change in use, egress and/or occupancy with this application.”

## Property taxes

- Assessment: $19,084,945
- 2026–27 tax: $2,053,880
- Market value (city estimate): $42,410,978
- Taxable value: $17,995,378
- Assessed land: $2,162,702
- Assessed improvements: $16,922,243
- Condo units with their own tax lots: 48

## Tax breaks

- Co-op and condo abatement, with no end date, a $178,025 credit this tax year.

## Zoning

M1-8A/R11: floor area ratio 10.60 built, 12.00 allowed by base zoning.

## Recent sales

- Sep 9, 2026: $54,208, Unit PH
- Aug 18, 2026: $9,850,000, Apt 20A
- Jul 24, 2026: $3,475,000, Apt 7A
- Jul 13, 2026: $1,825,000, Apt 8B
- May 11, 2026: $12,000,000, Unit PH
- Apr 13, 2026: $22,000, Unit TH
- Mar 3, 2026: $4,995,000, Apt 17A
- Aug 8, 2025: $6,601,289, Unit TH
- May 5, 2025: $10,819,950, Apt 23A
- Apr 29, 2025: $4,473,909, Apt 701

The 10 most recent of 52 open-market sales since 2016, from the Department of Finance’s sales files.

## Flood zone

Current FEMA flood map: zone X, minimal flood hazard.

## Landmarks

Part of Ladies' Mile Historic District: Historic District, Ladies' Mile Historic District (Historic District). 8 Landmarks Preservation Commission permits are on file.

## Board and land use applications

- Midtown South Mixed-Use Plan (MSMX) (City Planning 2024M0142): Zoning map change, Zoning text change, Completed, filed Jan 16, 2025, decided Aug 14, 2025. The Department of City Planning is seeking a Zoning Map amendment from M1-6 and M1-6D to M1-9A/R12, M1-8A/R12, and M1-8A/R11 and a Zoning Text amendment to facilitate the development of housing and support critical economic activity across…

## In the news

[Flatiron House Wraps Up Construction at 39 West 23rd Street in Flatiron District, Manhattan](https://newyorkyimby.com/2023/02/flatiron-house-wraps-up-construction-at-39-west-23rd-street-in-flatiron-district-manhattan.html), New York YIMBY, Feb 21, 2023.

From New York City and Jersey City public records, refreshed within a day of each release. Sources: https://umarelli.org/sources. Methodology and corrections: https://umarelli.org/methodology